4810.29.50.00 - Printed, embossed or perforated
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers paper and paperboard that, in addition to meeting the criteria of being coated with kaolin or other inorganic substances and having a mechanical/chemi-mechanical fiber content exceeding 10% by weight, is specifically printed, embossed, or perforated. This signifies that the paper or paperboard has undergone further processing beyond its basic coating and composition to impart specific visual designs, textures, or functional perforations.
Distinguishing this category from its sibling "Other" requires careful examination of the specific finishing processes applied. While the sibling "Other" would encompass papers and paperboards that are coated and meet the fiber content requirements but lack printing, embossing, or perforation, this category specifically includes those that have undergone these distinct post-manufacturing treatments. The presence of printed patterns, raised or incised designs, or a series of holes are the defining characteristics.
As this is a leaf node, there are no further subcategories within 4810.29.50.00. Classification terminates at this level, meaning any paper or paperboard fitting the description of being printed, embossed, or perforated, and otherwise conforming to the preceding headings, will be classified here. Examples include decorative papers with printed designs, security papers with embossed elements, or specialized papers with perforated tear lines.